Customs Dept bound to accept Description of Goods based on CA Certificate and Original Sale Invoice: CESTAT allows Refund

Customs Dept - Description of Goods - CA Certificate - Original Sale Invoice - CESTAT - Refund - Taxscan

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai bench has held that the customs department is bound to accept the description of goods on the basis of the certificate by Chartered Accountant and the original sale invoice in order to process the refund of SAD. The sole grievance of the appellant, M/s Sim…

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